At December $31,2024,$ the Accounts Receivable balance of Solar Energy Manufacturing is $$205,000.$ The Allowance for Bad Debts account has a $$19,210$ debit balance. Solar Energy Manufacturing prepares the following aging schedule for its accounts receivable:

$($Click the icon to view the aging schedule.$)$

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Dec. $31$

Bad Debts Expense

$39,920$

Allowance for Bad Debts

Recorded bad debts expense for the period.

Show the T$-$account for the Allowance for Bad Debts at December $31,2024.$

Allowance for Bad Debts

$\backslash$table$[[$Unadj$.$ Bal.,$19,210,19210,,],[$Unadj$.$ Bal.,$39920,59130,$Unadj. Bal.,$],[,,59130,$Dec. $312024$ Bal.,grad